Title: Maintain client account records.
Course: Legal Administration (12008-36) > Section: Managing Financial Activities

Maintenance should include

- identifying a legal fee or service
- identifying an expense or cost advanced to the client
- recognizing the ethical implications of comingling client’s funds with the firm’s funds or with other clients’ funds (e.g., maintaining escrow accounts)
- describing how a trust account works
- monitoring the cash receipts journal, the cash disbursements journal, and the subsidiary ledger.